Assume the market saturation point for a product is almost met and management does not believe it can increase present sales volume; in fact, they would not be surprised if there is a decrease in volume. With these conditions, the company has the opportunity of replacing some of its equipment and machinery, which is being depreciated on a straight-line basis, with direct labor workers. Assume at present volume there is an equal exchange of total fixed costs for total variable costs. Ignoring other factors, what recommendations would you make?